https://www.taxtmi.com/caselaws?id=786437 Form GST DRC-01 summary and its attached statement of determination do not satisfy the mandatory Show Cause Notice requirement under Section 73(1); consequently initiation of proceedings without a distinct Show Cause Notice is invalid. Notices, statements and orders must bear authentication by the Proper Officer as required by Rule 26(3); absence of such authentication renders them ineffective. Where an affected person elects or is entitled to a personal hearing under Section 75(4), failure to afford that hearing invalidates consequent adverse action. The impugned adjudication was quashed with liberty to re initiate proceedings de novo and a specified exclusion for limitation computation. en-us Fri, 09 Jan 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786437 Form GST DRC-01 summary and its attached statement of determination do not satisfy the mandatory Show Cause Notice requirement under Section 73(1); consequently initiation of proceedings without a distinct Show Cause Notice is invalid. Notices, statements and orders must bear authentication by the Proper Officer as required by Rule 26(3); absence of such authentication renders them ineffective. Where an affected person elects or is entitled to a personal hearing under Section 75(4), failure to afford that hearing invalidates consequent adverse action. The impugned adjudication was quashed with liberty to re initiate proceedings de novo and a specified exclusion for limitation computation. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786437